2) Total Liabilities
总负债;负债合计
3) TOTAL LIABILITIES IN F.C
外币负债合计
4) Liquid Liabilities
流动负债合计
5) predicted liability
预计负债
1.
With the introduction of some new changes in "Accounting System"(2000) that the Ministry of Finance issued,this article discusses several new problems in "Accounting System",and explores the concepts,recognition,measurement and disclosure of the predicted liability through comparsion with FASB-5 and IAS-37,having probed into the affirmation in debt of expectation according to the question.
依据新《企业会计制度》(2000),通过与国际会计准则第37号、美国财务会计准则第5号比较,研究了或有事项概念、确认、计量和披露等,探讨了预计负债的确认依据问题,在分析《企业会计制度》在实施中存在的一些不足和缺陷基础上,提出了解决这些问题的几点建议。
补充资料：外币
1.外国的货币。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条